Acorah Software Products - Accounts Production 19.4.300 false true 31 March 2025 1 April 2024 false 1 April 2025 31 March 2026 31 March 2026 07636543 Mr R Burton Ms J Jones Chapman Worth Limited iso4217:GBP iso4217:EUR iso4217:USD xbrli:shares xbrli:pure xbrli:pure 07636543 2025-03-31 07636543 2026-03-31 07636543 2025-04-01 2026-03-31 07636543 frs-core:CurrentFinancialInstruments 2026-03-31 07636543 frs-core:ComputerEquipment 2025-04-01 2026-03-31 07636543 frs-core:PlantMachinery 2026-03-31 07636543 frs-core:PlantMachinery 2025-04-01 2026-03-31 07636543 frs-core:PlantMachinery 2025-03-31 07636543 frs-core:ShareCapital 2026-03-31 07636543 frs-core:RetainedEarningsAccumulatedLosses 2026-03-31 07636543 frs-bus:PrivateLimitedCompanyLtd 2025-04-01 2026-03-31 07636543 frs-bus:FilletedAccounts 2025-04-01 2026-03-31 07636543 frs-bus:SmallEntities 2025-04-01 2026-03-31 07636543 frs-bus:AuditExempt-NoAccountantsReport 2025-04-01 2026-03-31 07636543 frs-bus:SmallCompaniesRegimeForAccounts 2025-04-01 2026-03-31 07636543 frs-bus:Director1 2025-04-01 2026-03-31 07636543 frs-bus:Director2 2025-04-01 2026-03-31 07636543 frs-bus:CompanySecretary1 2025-04-01 2026-03-31 07636543 frs-countries:EnglandWales 2025-04-01 2026-03-31 07636543 2024-03-31 07636543 2025-03-31 07636543 2024-04-01 2025-03-31 07636543 frs-core:CurrentFinancialInstruments 2025-03-31 07636543 frs-core:ShareCapital 2025-03-31 07636543 frs-core:RetainedEarningsAccumulatedLosses 2025-03-31
Registered number: 07636543
Manor Properties Lechlade Limited
Unaudited Financial Statements
For The Year Ended 31 March 2026
Contents
Page
Balance Sheet 1—2
Notes to the Financial Statements 3—5
Page 1
Balance Sheet
Registered number: 07636543
2026 2025
Notes £ £ £ £
FIXED ASSETS
Tangible Assets 4 745 1,117
Investment Properties 5 845,000 845,000
845,745 846,117
CURRENT ASSETS
Debtors 6 1,565 656
Cash at bank and in hand 148,877 79,943
150,442 80,599
Creditors: Amounts Falling Due Within One Year 7 (20,761 ) (9,432 )
NET CURRENT ASSETS (LIABILITIES) 129,681 71,167
TOTAL ASSETS LESS CURRENT LIABILITIES 975,426 917,284
PROVISIONS FOR LIABILITIES
Deferred Taxation (73,358 ) (73,451 )
NET ASSETS 902,068 843,833
CAPITAL AND RESERVES
Called up share capital 8 1 1
Profit and Loss Account 902,067 843,832
SHAREHOLDERS' FUNDS 902,068 843,833
Page 1
Page 2
For the year ending 31 March 2026 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mr R Burton
Director
19 August 2026
The notes on pages 3 to 5 form part of these financial statements.
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Page 3
Notes to the Financial Statements
1. General Information
Manor Properties Lechlade Limited is a private company, limited by shares, incorporated in England & Wales, registered number 07636543 . The registered office is 2 The Old Estate Yard High Street, East Hendred, Wantage, Oxfordshire, OX12 8JY.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
The financial statements are prepared in sterling, which is the functional currency of the company. Monetary amounts in these financial statements are rounded to the nearest £.
2.2. Turnover
Turnover represents amounts receivable for rental of properties.
Revenue from rental income is recognised in the period to which it relates in accordance with tenancy agreements.
2.3. Tangible Fixed Assets and Depreciation
Tangible fixed assets are measured at cost less accumulated depreciation and any accumulated impairment losses. Depreciation is provided at rates calculated to write off the cost of the fixed assets, less their estimated residual value, over their expected useful lives on the following bases:
Computer Equipment 33% reducing balance
2.4. Investment Properties
All investment properties are carried at fair value determined annually and derived from the current market rents and investment property yields for comparable real estate, adjusted if necessary for any difference in the nature, location or condition of the specific asset. No depreciation is provided for. Changes in fair value are recognised in the profit and loss account.
2.5. Taxation
Income tax expense represents the sum of the tax currently payable and deferred tax.
The tax currently payable is based on taxable profit for the year. Taxable profit differs from profit as reported in the statement of comprehensive income because of items of income or expense that are taxable or deductible in other years and items that are never taxable or deductible. The company's liability for current tax is calculated using tax rates that have been enacted or substantively enacted by the end of the reporting period.
...CONTINUED
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2.5. Taxation - continued
Deferred tax is recognised on timing differences between the carrying amounts of assets and liabilities in the financial statements and the corresponding tax bases used in the computation of taxable profit. Deferred tax liabilities are generally recognised for all taxable timing differences. Deferred tax assets are generally recognised for all deductible temporary differences to the extent that it is probable that taxable profits will be available against which those deductible timing differences can be utilised. The carrying amount of deferred tax assets is reviewed at the end of each reporting period and reduced to the extent that it is no longer probable that sufficient taxable profits will be available to allow all or part of the asset to be recovered.
Deferred tax assets and liabilities are measured at the tax rates that are expected to apply in the period in which the liability is settled or the asset realised, based on tax rates (and tax laws) that have been enacted or substantively enacted by the end of the reporting period. Deferred tax liabilities are presented within provisions for liabilities and deferred tax assets within debtors. The measurement of deferred tax liabilities and assets reflect the tax consequences that would follow from the manner in which the Company expects, at the end of the reporting period, to recover or settle the carrying amount of its assets and liabilities.
Current and deferred tax are recognised in profit or loss for the year, except when they relate to items that are recognised in other comprehensive income or directly in equity, in which case current and deferred tax are recognised in other comprehensive income or directly in equity respectively.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2025: 2)
2 2
4. Tangible Assets
Plant & Machinery etc.
£
Cost
As at 1 April 2025 1,149
As at 31 March 2026 1,149
Depreciation
As at 1 April 2025 32
Provided during the period 372
As at 31 March 2026 404
Net Book Value
As at 31 March 2026 745
As at 1 April 2025 1,117
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5. Investment Property
2026
£
Fair Value
As at 1 April 2025 and 31 March 2026 845,000
6. Debtors
2026 2025
£ £
Due within one year
Trade debtors 1,000 140
Other debtors 565 516
1,565 656
7. Creditors: Amounts Falling Due Within One Year
2026 2025
£ £
Other creditors 2,215 1,855
Taxation and social security 18,546 7,577
20,761 9,432
8. Share Capital
2026 2025
£ £
Allotted, Called up and fully paid 1 1
9. Reserves
The reserves include an amount of £219,515 which is non-distributable.
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